Closing the first year as Managing Editor (for the second half of it) of the World Tax Journal feels deeply rewarding. Looking back, all 20 papers for 2024 are already published online, encompassing a wide array of topics authored by a diverse group of scholars. This would not have been possible without the invaluable contributions of our authors and the dedication of our anonymous external peer reviewers. Their time and effort have been instrumental in maintaining the cutting-edge quality of the research we publish. To all of them, a heartfelt ‘Thank you’! As the year winds down and we prepare for well-deserved holidays, we look forward to 2025 with optimism. If the festive season finds you restless from too much celebrating, why not channel that energy into exploring tax? Should that be the case, we would be delighted to hear from you. For submission details, please visit: https://lnkd.in/dzsXujXr Let’s make 2025 another groundbreaking year for international tax research—and who knows, maybe next year we’ll publish the first-ever paper on "Santa’s tax residency rules" (which certainly must be confusing for my two-year-old son who needs to navigate between Sinterklaas, Babbo Natale, and Дядо Коледа)! The list of published papers in 2024 can be found in the comments below.
Ivan Lazarov
6d
Issue 3: 12. Scherleitner, M.; Mäki, N. - The HOT Proposal and Primary EU Law 13. Owens, J.P. et al. - The Use of Cooperative Compliance for Minimizing Cross-Border VAT/GST Disputes 14. Skar, H. et al. - Interpretation and Application of General Anti-Avoidance Rules after BEPS and ATAD: Nordic Perspectives 15. Dourado, A.P. et al. - Tax Neutrality Treatment of Investment Funds in the European Union 16. Strachey, A. - The Subject-to-Tax Rule in East Africa: Is It Worth It? Issue 4 (Guest Editor: Stephen Shay): 17. Oguttu, A.W. - Taxing High-Net-Worth Individuals: Recommendations from an African Perspective 18. Elliffe, C. - The Quiet Evolution in International Tax (available in open access) 19. Pistone, P. et al. - Public International Law and Tax Law: A Fair and Equitable Nexus in International Taxation (available in open access) 20. Oei, S-Y.; Ring, D.M. - The Conflictual Core of Global Tax Cooperation
Awesome product!
Congratulations, Ivan! Great work!
Congratulations, Ivan, on a job well done!
David Duff
3d
Congratulations Ivan, and best wishes for the holiday!
Senior Associate at IBFD - Managing Editor of the World Tax Journal
6dIssue 1: 1. Lammers, J.M.; Magalhães, T. Diniz - Breaking the Double Tax Paradigm 2. Liotti, B. Ferreira - The Subject-to-Tax Rule under Pillar Two 3. Lamensch, M.C.S. et al. - Qualitative Assessment of Two Recent EU Commission Proposals to Impose (More) VAT Obligations on Platforms 4. Imparato, D. - The Skewed Playing Field between Private Equity and Family Ownership Hemmed in by Intra- and Inter-Country Tax Non-Neutralities 5. Keunen, L. - Banned: Fishing in the Data Tax Lake? Issue 2 (Special Issue: Taxation of Individuals): 6. Tibilova, E. - The Individual Side of International Taxation: The Case of the OECD/G20 BEPS Project 7. Cejie, K. - Who Is Leading the Dance? Teleworking and Beyond 8. Parsons, S.; Titus, A. - Remote Work and the Taxation of Individuals: A Developing World Perspective and the Argument for Inter-Nation Equity 9. Addarii, E. - The Race for New Residents: Preferential Regimes and Rethinking Tax Residency under the New Phase of Tax Competition 10. Szudoczky, R.; Rodríguez Peña, C.C. - Preferential Personal Income Tax Regimes in the European Union 11. Escribano, E. - A New Model Tax Convention for a World of Increasing Remote Work and Mobility of Individuals